ICMS in e-commerce

In 2016, companies will have to adapt to a new shared ICMS tax model, with immediate implementation and enforcement starting in June of this year.
For companies that sell products online, it is the responsibility of the goods sender to collect this differential tax if the buyer is not a taxpayer in the destination state.
According to Constitutional Amendment No. 87/2015, a new calculation of the ICMS tax rate differential will be required starting January 1, 2016.
For B2C online stores, it will have to be calculated in a new way. They will be taxed at the interstate rate (rates below) in the state of origin, generating a tax rate differential until the full transition to the destination state is completed in 2018 (table below).
This tax rate differential must be calculated and paid in advance. When the company is under the Simples tax regime, a GNRE must be issued in advance, generated manually through the SEFAZ-SC online system, paid, and the receipt printed to accompany each order for the final consumer.
When the sender has a state registration in the destination state, the accountant calculates the monthly ICMS liability in a single tax form. The tax rate differential must be highlighted in the “Additional Information” field at the bottom of the invoice issued for each order, which is mandatory in all cases.
Given the above and aiming for efficiency in processes, it is recommended to obtain State Registration with the State Tax Authorities of the main states where you do business, enabling the sales process and ensuring compliance with tax obligations and delivery deadlines.
*Rates
7.00% for the North, Northeast, Midwest regions, and Espírito Santo
12% for the South and Southeast regions
*Progressive table
2016: 40% Destination and 60% Origin
2017: 60% Destination and 40% Origin
2018: 80% Destination and 20% Origin
2019: 100% for the destination state
Useful links:
http://www.fiscontex.com.br/legislacao/ICMS/aliquotainternaicms.htm
https://www.ecommercebrasil.com.br/artigos/o-icms-no-e-commerce-a-partir-de-janeiro-de-2016/
https://www.ecommercebrasil.com.br/artigos/o-desafio-do-e-commerce-para-2016-pec-127-do-comercio-eletronico/